In a major development, the government has announced new job descriptions and key performance indicators (KPIs) for senior tax officials including chief commissioners, commissioners, additional commissioners, deputy and assistant commissioners with effect from April 10.
An official source said the implementation of KPIs were necessary to hold tax official responsible for making efforts to get the tax target, curbing tax evasion and broadening the tax net. Under the prevalent laws, tax officers could not be held responsible for failure to get revenue target and curb tax evasion.
Under the KPIs, percentage points will be given to officers on the basis of their performance. The percentage they get will form the basis for their promotions and postings in future. The formulation and implementation of KPIs for tax officials was demanded by international financial institutions (IFIs) and donors for the last many years to start the process of accountability, the source added.
The KPIs derived with the assistance of GIZ by Sidat Hyder Morshed management consultants were implemented from April 10 to June 30 after which the performance of tax officials will be assessed. The KPIs will support good governance in taxation and will help in ending inefficiency and corruption from the tax machinery.
According to the job description of chief commissioner, the position is primarily responsible for supervising all activities related to revenue generation and collection covering all aspects of sales tax, income tax and federal excise duties. The position is also responsible for broadening of tax bases, and monitoring of withholding taxes. As the administrative head, the position is also responsible for managing the manpower resources deployed, placements, transfers, performance management and motivation and exercising control over financial resources available.
The chief commissioner is required to oversee the fulfillment of duties and responsibilities assigned by members, work towards re-imaging of the FBR into a more service-oriented organisation through comprehensive policies and trainings designed for the education and facilitation of taxpayers and departmental officers in order to reinforce FBR as a modern and efficient entity.
Set objectives periodically for unit, self and subordinates to fulfill according to pre-determined timelines and monitor progress on a regular basis in order to ensure appropriate control over collections, audits and arrears.
Sanction expenditures as per budget availability. Send in budget proposals, highlighting experiences in the field and their incorporation of new laws each year, as well as the number of sales tax registrations and increase in population per annum. Maintain and monitor expenses in order to ensure regular financial control.
Achieve revenue targets assigned by Members in respect of Sales tax, Income tax and Federal Excise Duty, attempt to increase tax base more than previous year continuously. Conduct field visits to meet prominent authorities. Supervise the achievement/completion of targets for revenue collection through the levy of due taxes, review of revenue losses and recoveries as prescribed under law for Sales tax, Income tax and Federal Excise duties.
Monitor and achieve monthly, quarterly and annual collection and budgetary targets. Ensure new filers brought in the tax base are being monitored by junior officers. Exercise oversight and control over the conduct of audits and composite audits of assigned corporate and non-corporate cases including those of new filers of taxes in the first year. Ensure high quality of audits by reviewing cases from time to time and monitor subsequent detection of errors and omissions.